Book for bookkeeping



2 Sheets-Sheet '1.

(No Model.)

No. 495,798. Patented Apr. 18, 1893.

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(No. ModelQ) 2 Sheets-Sheet 2.

C. S. HALL. BooK FOR BOOKKEEPING.

No. 495,798. PatentedApr. 18, 1893.

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UNITED STATES PATENT OFFICE.

CHARLES S. HALL, OF MEDFORD, MASSACHUSETTS.

BOOK FOR BOOKKEEPING.

SPECIFICATION forming part of Letters Patent No. 495,798, dated April18, 1893.

Application filed November 14,1892. Serial No.451l859. (No model.)

To all whom it may concern/.-

Be it known that l, CHARLES S. HALL, a citizen of the United States, anda resident of Medford,in the county of Middlesex and State ofMassachusetts, have invented new and useful Improvements in Books forBookkeeping, of which the following, taken in connection with theaccompanying drawings, is a specification.

This invention relates to improvements in books for book-keeping and itconsists in the combination of a cash, check and journal account bookarranged as a single book, and the object of my invention is to bringcloser together those of the most important books of account, namely,cash, cheek and journal, in one single book having specially arrangedcolumns and leaves, and by the use of this my combined cash, check andjournal book, the proper entries can be made in much less time and withmore accuracy and safety as compared with the ordinary methods ofbookkeeping in which three separate books, namely: a cash, check andjournal book are used for this purpose.

The invention consists of a main folio divided in vertical columnshaving spaces at top designating their use and provided at its outeredge with detachablechecks; within said main folio is attached anotheror supplementary folio of reduced size as compared4 with the main folio,and it is likewise provided at its edge with one or more rows ofdetachable checks. The inside or face of such reduced folio is dividedin vertical columns corresponding with the ones beneath it on the mainfolio; and the reverse side of said reduced folio is divided in verticalcolumns and is used as a journal as will hereinafter be more fully shownand described, reference being had to the accompanying drawings,wherein- Figure 1 represents a perspective view of my improved bookshowing the main folio and reduced folio with their detachable checks.Fig. 2 represents the reverse side of the reduced folio; and Fig. 3represents a detail plan view of the main folio, its checks being shownas detached.

Similar letters refer to similar parts wherever they occur yon thedifferent parts of the drawings.

In Figs. l and 3, A and A represent the two pages of the main folio, andA represents detachable checks on the right of the page A as shownin`Fg. 1. Y

The page A is divided in vertical columns as follows: B and C for dateand folio; D, record space for accounts of the various amounts receivedand journal entries; E, sale and invoice number column; F, sundry cashreceipts; G, petty personal for office use; H, bank personal, thatis,all receipts intended for the bank; I, merchandise discounts; K, notesand drafts accepted payable through the bank; L, bank deposit columncontaining all amounts placed in the bank each day; M, balance column,showing balance in bank at any time, or difference between entries incolumns L and N; N, check column showing total of checks drawn.

The page A is divided in vertical columns as follows: O, Q, R andS,amounts drawn by checks; P, amounts accepted payable through the bank;T-U, payments from petty cash; V, record space for accounts of thevarious amounts paid out, by cash or checks and for journal entries; W,for voucher and invoice numberand X, for number, of check or checks.

The supplementary folio is composed of pages a and a; a represents oneor more detachable rows of checks attached to said folio for a secondbank... If more than two banks are used by the concern, a correspondingnumber of said supplementary folios maybe added. The said supplementaryfolio is reduced in height as compared with the main folio so as toleave in sight the headings at top, and footings at the bottom of saidmain folio as shown in Fig. 1.

The pages i and a are divided in vertical columns lo, Lm, n, o, 19,(1and s corresponding with the respective columns K, L, M, N, O, P, Q, andS on the main folio pages A and A as shown in Fig. l.

J and J are the reverse sides of the respective pages a. and a, and aredivided in vertical columns and adapted to serve as a journal. The pageJ is the journal for entries of that nature on page A; and page J is thejournal for the corresponding page A.

The following is a general description of the manner of making entriesin and using my improved combined cash, check and journal book: A glanceat the cash received entries H will show what has been deposited, as

all funds received through the ofliceintended for the bank go into thiscolumn H, and all amounts in H are in this entry charged to bank, thetotal of which at the banking hour each day is added up and placed in LorZ which several amounts must agree with bank pass book. If receiptsare in current funds and a certain amount is needed for pett-yexpenditures, such amount is placed in petty personal column G and thebalance placed in bank personal column H, which with other credits insaid column are added up at the banking hour (which total proves thedeposit slip) and total placed in deposit column; the

kamounts in detail in this column and in bank pass book check eachother. Bythis method the disposal of cash received is shown at a glance,being kept apart from receipts through banknotes and drafts K and 7ccolumn, which amounts are checked by special book used for notes anddrafts and which should agree at all times. It is not the intention toadvise holding back funds from general receipts, but to deposit all anddraw from bank the needed funds for payments where current funds arenecessary. The best results are derived from the latter course. Thus farwe have good record of receipts and a check on errors or pilferings ofthe ill disposed. All current funds paid out are entered in T or U; thisbeing kept apartfrom payments per check it can be readily seen at aglance the disbursements from petty funds. Notes and drafts payable Pand p are checked similarly to notes and drafts K and lc receivable,special books being kept for such matters, each checking the other. Nand 'n column take total of checks drawn as per each column. O, AP, Q,R, S and o, p, q, and s the total of all the columns at any time willagree with total N and n; oreach banks sundry payments can be checkedseparately.

The headings in each space vat top of bank column K, L, M, N, O, P, andQ, serve for both bank columns. Personal columns S and s are arranged,the latter at a distance of space of one column to left of former, as agreat advantage is derived when posting to ledger to have the amounts ofthese columns in view. Expense is for items of this naturel payable bycheck.

For small expenditures from petty funds on account of expense ormerchandise, instead of placing them in petty sundry U column, a smallbook is kept in cash drawer to receive these small payments, a columnfor each; each of which are posted at close of month in total to pettysundry U, column and from there to their respective accounts in ledger.

"With the aid of columns G and H, S, T and s, I am enabled to ascertainat any time the exact amount of indebtedness d ue to or from others.TheK, P, and k and 19 columns serve the same purpose, givingthe exactamount of note and drafts receivable or payable. Y

In recording a check drawn, first put name of account to be debited inspace V, second, amount in proper column, third, number of check in X;(the old method of entry when check is drawn is, first. is made a recordon stub, second, amount put in column in check book) third, amountcredited to bank column check book stub, fourth, record carried to cashbook,tifth,amountputin propercolumn,sixth, number of check and also theliability of error in transferring the record, and amounts severaltimes.

In my book the record and amount is put down but once, and serves aspreviously stated; and its great and superior advantage speaks foritself; an entry which serves a several fold purpose as well as guardingagainst errors, &c.

Items of cash received, name of account is put in proper space D, andamount placed in H (thus crediting the account and debiting bank). Everycent entered in this column goes into deposit column L orl in theaggregate with other amounts received each day, at hour of banking, thetotal of which the deposit slip must agree with and also checks the bankpass book; thus if it becomes necessary at any time as is frequently thecase to know the several amounts, a certain deposit is composed of, itis apparent at a glance.

Most of the business concerns takea duplicate of the deposit slip,except where the bank is named, the name of the person it comes from isinserted; and others simply take an impression of it in the copyingbook; in either case time is Wasted. Especially so when ten to twenty ormore checks are to be entered on the deposit slip. Column Vtakes therecord of both banks, cash and journal amounts. Column W is for voucherand invoice numbers. Column X is for check numbers. Column H serves forboth banks. I (discount) is for allowances (bank discount adjusted in aspecial book) on merchandise bills; this is used by some, but as thesediscounts items do not enter into the general footings of the cash, itwould be better to enter them into column (discount) in journal. J pagearranged on the outer edge and which when the leaf is lapped over onpage A (to take its amount items for journal) comes 'directlyin positionto take these discount items. Journal J page has a column to take likeitems of discount and allowances made to use on bills paid from eitherbank (per check) or from the petty cash funds T and U. This column(discount) in journal page J answers for four books, namely: discountmade on bills paid from petty funds, discount made on bills paid fromirst bank, discount made on bills paid from second back, and discountmade on bills in account. Journal J (discount) column serves forallowances on general settlements of accounts receivable (not IOOdiscount on bank collections and discounted paper) and allowances madeon amounts.V in account. O and o columns are for checks drawn for bills(currency), exchange `checks and such accounts having a casual entry forwhich no special column is provided.

The total of each column in both banks are added together at close ofmonth without transferring by arranging columns showing deposit in onebank in line with corresponding column of deposit in the other bankusing same heading or index by shortening the pages of the supplementaryfolio at the top sufficient to show the space designating the use ofeach column, and by shortening said folio at its foot a sufficientdistance from the foot of the main folio toallow its taking the footingsof the supplementary folio; which footings are added to their respectivefootings of the main folio preparatory to closing and balancing for themonth.

Total of merchandise Q and q and expense R are carried to theirrespective accounts in ledger, as is the journal footings.

Footings of deposit column should agree with bank pass book footings,and amount of check columns With total of bank-check list (checksdrawn-honored and paid by bank) at end of month, less check notpresented to bank for payment at close of business on the last businessday of the month.

Having thus fully described the nature, construction, and operation ofmy invention, I Wish to secure by Letters Patent and claiml. A cash,check and journal book, consisting of a main folio having the pages Aand and A sub-divided in vertical columns for cash and check entries andprovided with detachable checks, and a reduced journal sheet placed uponthe main folio pages and having 4o pages a and a also sub-divided invertical columns and provided With detachable checks, substantially asdescribed.

2. The herein described combined cash, check and journal book consistingof a main `45 folio having pages A and A divided in vertical columns forcash and check entries and having detachable checks secured thereto,combined with a reduced supplementary folio having pages a, a adapted toserve as bank 5o entries for additional banks, and having detachablechecks secured to it, and having its reverse sides adapted to serve asjournal for the main folio pages, substantially as and for the purposeset forth.

In testimony whereof I have signed my name to this speciiication, in thepresence of two subscribing Witnesses, on this 2d day of November, A. D.1892.

CHARLES s. HALL. 4

Witnesses:

ALBAN ANDREN, JOSEPH F. HANKiNs.

